We study the extension of integrable equations which possess the Lax
representations to noncommutative spaces. We construct various noncommutative
Lax equations by the Lax-pair generating technique and the Sato theory. The
Sato theory has revealed essential aspects of the integrability of commutative
soliton equations and the noncommutative extension is worth studying. We
succeed in deriving various noncommutative hierarchy equations in the framework
of the Sato theory, which is brand-new. The existence of the hierarchy would
suggest a hidden infinite-dimensional symmetry in the noncommutative Lax
equations. We finally show that a noncommutative version of Burgers equation is
completely integrable because it is linearizable via noncommutative Cole-Hopf
transformation. These results are expected to lead to the completion of the
noncommutative Sato theory.